CG65930P | Reliefs: losses on loans to traders (including payments under a guarantee): relief for losses on loans to traders: contents
From HM Revenue & Customs · Capital Gains Manual
Contents21 entries
- CG65931Losses: loans to traders: qualifying loans
- CG65932Losses: loans to traders
- CG65933Losses: loans to traders: loan used partly for trade purposes
- CG65934Losses: loans to traders: other conditions for relief
- CG65940Losses: loans to traders: claims
- CG65941Losses: loans to traders: date of allowable loss
- CG65950Losses: loans to traders: irrecoverability: general
- CG65951Losses: loans to traders: making loan/date irrecoverability claimed
- CG65952Losses: loans to traders: irrecoverability: borrower continues to trade
- CG65954Losses: loans to traders: irrecoverability: lender makes further loans
- CG65956Losses: loans to traders: irrecoverability: partial claims
- CG65957Losses: loans to traders: irrecoverability: claims re later loans
- CG65958Losses: loans to traders: irrecoverability: terms of loan/acts of lender
- CG65970Losses: loans to traders: subsequent recoveries
- CG65930Losses: loans to traders: contents of section
- CG65935Losses: loans to traders: other conditions for relief
- CG65942Losses: loans to traders: date of allowable loss: ESC D36 SP3 83
- CG65953Losses: loans to traders: irrecoverability: borrower continues to trade
- CG65955Losses: loans to traders: irrecoverability: lender makes further loans
- CG65959Losses: loans to traders: refusal of claims made before 6 April 1996
- CG65960Losses: loans to traders: refusal of claims prior to 6 April 1996